Effective 1-1-2029. Sec. 0.5. For taxable years beginning after December 31, 2028, a tax rate imposed by a county under this chapter may be imposed on a local taxpayer only if the county could impose the tax rates in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) on the local taxpayer. As added by P.L.157-2026, SEC.134.
Limitation on imposition of tax rate
Ind. Code § 6-3.6-7-0.5, under Special Purpose Rates.
Ind. Code § 6-3.6-7-0.5